https://www.taxtmi.com/caselaws?id=54444 For embroidery machines assessed under the special procedure, metre length is to be computed with reference to one roller only, even where the machine has two rollers. The stated rationale is that a two-roller embroidery machine remains a single machine for duty purposes, and the later amendment was treated as clarificatory and consistent with the earlier trade notice and departmental understanding. On that basis, a duty demand calculated by adding both rollers was unsustainable, and the related penalties, confiscation, redemption fine, and interest also failed as they were consequential to the incorrect computation. en-us Fri, 27 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54444 For embroidery machines assessed under the special procedure, metre length is to be computed with reference to one roller only, even where the machine has two rollers. The stated rationale is that a two-roller embroidery machine remains a single machine for duty purposes, and the later amendment was treated as clarificatory and consistent with the earlier trade notice and departmental understanding. On that basis, a duty demand calculated by adding both rollers was unsustainable, and the related penalties, confiscation, redemption fine, and interest also failed as they were consequential to the incorrect computation. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54444